BKME: what changed
BKME
Largest movements
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Cash +€5,739
up €5,739 (+36.6%), from €15,699 to €21,438
mainly Investment in fixed assets (net) (+€24,502) and Tax, wage and social debts (+€2,807)
- Deferred charges and accrued income +€1,214
up €1,214 (+12.1%), from €10,067 to €11,281
- Profit (loss) carried forward -€17,815
down €17,815 (-123%), from -€14,441 to -€32,256
- Tax, wage and social debts +€2,807
up €2,807 (+5.3%), from €53,285 to €56,092
of which Remuneration and social security: +€2,012
- Trade debts -€1,424
down €1,424 (-63.4%), from €2,247 to €823
- Accrued charges and deferred income -€1,249
down €1,249 (-70.8%), from €1,764 to €515
- Gross operating margin -€57,478
down €57,478 (-18.0%), from €319,565 to €262,086
- Staff costs -€9,298
down €9,298 (-3.3%), from €284,986 to €275,688
- Financial charges -€5,413
down €5,413 (-57.8%), from €9,365 to €3,952
of which Financial charges: -€5,663
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,805 | €33,138 | -€17,668 | -34.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €25,039 | €419 | -€24,620 | -98.3% |
| Tangible fixed assets | 22/27 | €39 | €419 | +€380 | +974% |
| Plant, machinery and equipment | 23 | €39 | €419 | +€380 | +974% |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €25,766 | €32,719 | +€6,953 | +27.0% |
| Cash at bank and in hand | 54/58 | €15,699 | €21,438 | +€5,739 | +36.6% |
| Deferred charges and accrued income | 490/1 | €10,067 | €11,281 | +€1,214 | +12.1% |
| Total equity and liabilities | 10/49 | €50,805 | €33,138 | -€17,668 | -34.8% |
| Equity | 10/15 | -€7,441 | -€25,256 | -€17,815 | -239% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,441 | -€32,256 | -€17,815 | -123% |
| Amounts payable | 17/49 | €58,246 | €58,393 | +€147 | +0.3% |
| Amounts payable within one year | 42/48 | €56,482 | €57,878 | +€1,396 | +2.5% |
| Trade debts | 44 | €2,247 | €823 | -€1,424 | -63.4% |
| Suppliers | 440/4 | €2,247 | €823 | -€1,424 | -63.4% |
| Taxes, remuneration and social security | 45 | €53,285 | €56,092 | +€2,807 | +5.3% |
| Taxes | 450/3 | €1,383 | €2,178 | +€794 | +57.4% |
| Remuneration and social security | 454/9 | €51,901 | €53,914 | +€2,012 | +3.9% |
| Other amounts payable | 47/48 | €951 | €964 | +€13 | +1.4% |
| Accrued charges and deferred income | 492/3 | €1,764 | €515 | -€1,249 | -70.8% |
| Remuneration, social security and pensions | 62 | €284,986 | €275,688 | -€9,298 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €118 | -€542 | -82.1% |
| Other operating charges | 640/8 | €209 | €1,063 | +€854 | +409% |
| Gross operating margin | 9900 | €319,565 | €262,086 | -€57,478 | -18.0% |
| Operating profit (loss) | 9901 | €33,708 | -€14,783 | -€48,492 | |
| Financial income | 75/76B | €16 | €1,062 | +€1,046 | +6,462% |
| Recurring financial income | 75 | €16 | €1,062 | +€1,046 | +6,462% |
| Financial charges | 65/66B | €9,365 | €3,952 | -€5,413 | -57.8% |
| Recurring financial charges | 65 | €9,365 | €3,702 | -€5,663 | -60.5% |
| Non-recurring financial charges | 66B | - | €250 | +€250 | |
| Profit (loss) for the period before taxes | 9903 | €24,360 | -€17,674 | -€42,033 | |
| Income taxes | 67/77 | €59 | €141 | +€82 | +138% |
| Profit (loss) for the period | 9904 | €24,300 | -€17,815 | -€42,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,300 | -€17,815 | -€42,115 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.